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8-K - REEVES TELECOM LTD PARTNERSHIPv207399_8k.htm
 
Exhibit 16.1



January 5, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-7561

Dear Sirs/Madams:

We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by Reeves Telecom Limited Partnership in Item 4.01 of its Form 8-K dated January 5, 2011, captioned “Changes in Registrant’s Certifying Accountant.”  We have no basis to agree or disagree with the other statements contained therein.
 
Yours truly,

/s/ Frazer Frost, LLP